Tamil Nadu Small Industries Corporation Ltd. v. ACIT (2025) 303 Taxman 129 (Mad.)(HC)

S.43B: Deductions on actual payment-Provision for leave salary-Not allowable as deduction.[S.43(f)]

Held that provision for leave salary is not allowable as deduction. (AY. 2008-09, 2010-11 & 2011-12)

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